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TMI Blog2011 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that the goods were removed from the factory of production without payment of duty to the warehouse, the responsibility to pay duty vests with the consignee i.e. M/s IOCL. The Tribunal, in the similar case of CC Mangalore Vs. MRPL (2009 (3) TMI 904 - CESTAT BANGALORE) has held that the duty liability in such cases is with the consignee. Revenue appeal dismissed. - E/2628/2006 - A/976/2011-WZB/AHD - Dated:- 8-6-2011 - Mrs. Archana Wadhwa, Hon ble Member (Judicial) Dr. P. Babu, Hon ble Member (Technical) Shri J.C. Patel, Adv. for Assessee. Shri R.Srova, JDR for the Revenue. Per: Dr. P. Babu: The facts of the case briefly are as follows: M/s Reliance Industries Ltd., Jamnagar cleared HSD/LSHF to IOCL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically apply only for the period after 1.3.03 due to inclusion of sub-clause vii(4) in Rule 6(3)(a) and therefore, the Revenue s stand is legally not correct. Another plea of the assessee was that the goods removed without payment of duty are not exempted goods and Rule 2(d) defines exempted goods which are exempted from whole of the Excise duty and includes the goods chargeable to Nil rate of duty. Rule 20 of CENVAT Credit Rules, 2002 permits removal of excisable goods from the factory of production to warehouse without payment of duty under certain conditions and limitations. These are prescribed by the Board vide Circular No.579/16/2001-CX, dt.26.6.01 and Notification No.47/2001-CE(NT), dt.26.6.01 facilitates such removal. A disti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f production by the consignee. (emphasis supplied). Therefore, even if it is argued that the goods were removed from the factory of production without payment of duty to the warehouse, the responsibility to pay duty vests with the consignee i.e. M/s IOCL. The Tribunal, in the similar case of CC Mangalore Vs. MRPL 2010 (261) ELT 676 (Tri-Bang), has held that the duty liability in such cases is with the consignee, relying upon number of case-laws. The Bench dismissed all the appeals filed by the Revenue. 4. We also note that it was not the case of the Revenue that the assessee had not followed the procedure for transfer of the goods and there was no dispute on the validity of the documents, certificates, receipts and re-warehousing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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